You are talking about VAT. One has to pay VAT if you buy things outside EU and import it to EU.
. It is different in different EU states. You are right that VAT can be e.g. 25% ( e.g. in Denmark and Sweden) or at the lowest 17% (Luxembourg). But to be precise, there is no Import duty or import Tax for computer hardware in EU.
In some goods (e.g. clothes) you have to pay both Import tax and VAT.
Sorry a bit off topic, but I'm a bit neurotic in tax things and want to pe precise.
But you are right in that if individual buyer buys this hardware from you he doesn't need to pay Vat (17-25%), but if he buys it outside EU he has to pay.